SCHEDULES
SCHEDULE 12Landfill tax: disposals not made at landfill sites, etc
PART 1Amendments of Part 3 of FA 1996
Assessment: supplementary and consequential amendments
24
In section 54 (appeals), in subsection (2)—
a
for “it is an assessment” substitute
it is—
a
an assessment
b
at the end insert
, or
b
an assessment under section 50A.